Last month when Holiday Creations, Incorporated, sold 44,000 units, total sales were $176,000, total variable expenses were $142,560, and fixed expenses were $39,200. Required: 1. What is the company's contribution margin (CM) ratio? 2. What is the estimated change in the company's net operating income if it can increase sales volume by 250 units and total sales by $1,000? (Do not round intermediate calculations.) 1. Contribution margin ratio % 2. Estimated change in net operating income Molander Corporation is a distributor of a sun umbrella used at resort hotels. Data concerning the next month's budget appear below: Selling price per unit Variable expense per unit Fixed expense per month Unit sales per month $ 27 $ 14 10,530 960 Required: 1. What is the company's margin of safety? (Do not round intermediate calculations.) 2. What is the company's margin of safety as a percentage of its sales? (Round your percentage answer to 2 decimal places (i.e. .1234 should be entered as 12.34).) 1. Margin of safety (in dollars) 2. Margin of safety percentage %